Heel element of a shoe upper



FIG. 1 is a left side elevational view of a heel element of a shoe upper showing my new design;

FIG. 2 is a right side elevational view thereof;

FIG. 3 is a rear elevational view thereof; and,

FIG. 4 is a top plan view thereof. 

The ornamental design for a heel element of a shoe upper, as shown and described. 